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  • 5.17. Are travellers' cheques a financial supply?

    Non-interpretative – straight application of the law

    Yes. An interest in Australian currency, the currency of a foreign country or an agreement to buy or sell the currency - such as travellers’ cheques – is a financial supply under item 9 in the table in subregulation 40-5.09(3) of the GST Regulations.

      Last modified: 31 Oct 2017QC 16359